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4. Поведенческий таргетинг: http://marketing.jeton.ru/useful-info/termins/context/term/chto-takoe-targeting.html // Ретаргетинг
5. Медийная реклама: http://www.antula.ru/targeting.htm // Что такое таргетинг
УДК 33
Перина Д.В. студент 2 курса факультет «Экономический» Сергина С.А. научный руководитель Университет: ОмГУ им. Достоевского
Россия, г. Омск ОСНОВНЫЕ ПРИНЦИПЫ НАЛОГООБЛОЖЕНИЯ
Аннотация: В статье рассматриваются основные принципы налогообложения по А.Смиту и применение их в современном мире.
Ключевые слова: налоги, налогообложение, принципы налогообложения, Адам Смит.
Perina D. V.
Student of 2 course Faculty of Economics Scientific director: Sergina S.A. Omsk State University of F. M. Dostoevsky
Russia, Omsk
BASIC PRINSIPLES OF TAXATION
Abstract: The article discusses the basic principles of taxation by Adam Smith and their application in the modern world.
Keywords: taxes, taxation, taxation principles, Adam Smith
Introduction
Taxes play an important role in the state. The state operates a market economy through taxes. Taxes and tax system are powerful tools of economic management in the market.
The use tax is one of the economic management and ensuring interconnection of national interests with the commercial interests of entrepreneurs, enterprises, regardless of their departmental subordination and forms of ownership and legal form.
Taxes regulate foreign economic activities, including foreign investment, formed self-supporting revenue and profits of the enterprise.
On the facade of one of the central institutions of the United States tax in Washington the phrase is written: "Taxes are the price of a civilized society."
This phrase expresses the idea of a direct connection with the optimal tax system of social progress, economic and social balance in the society.
Taxes exist as long as there is a state. Since the advent of taxes appeared, and the theory of taxation. This is the relevance of my work.
The goal of my work is to prove that the principles of taxation do not lose their relevance.
The objectives of this work are:
1. To study the origin of taxation
2. Consider the basic principles of taxation by Smith
3. Explore the modern principles of taxation
1. Origin of Taxation
The earliest known tax records, dating from approximately six thousand years B.C., are in the form of clay tablets found in the ancient city-state of Lagash in modern day Iraq. This early form of taxation was kept to a minimum, except during periods of conflict or hardship.
The Greeks, Egyptians and Romans also enforced tax policies that they used to fund centralized governments. The Greeks levied several types of taxes that are still enforced in many developed countries, including taxes on property and goods. Unlike early Greek taxation, the Roman policies began to weigh heavily on its citizens as the power and corruption of the empire's central government grew. The excessive tax burden on productive Roman citizens during the 4th and 5th centuries was a leading cause of the nation's eventual economic collapse.
Early taxation was not limited to European and Mediterranean civilizations, ancient Chinese societies also levied taxes on their citizens. The Chinese instituted a form of property tax around 600 B.C. that required 10 percent of cultivated land to be dedicated to the central government/. All produce generated from the dedicated portion of land was taken as a tax.
Taxation policies developed quickly during the colonial period as wealth began to flow into Europe from colonies in Africa, Asia and the Americas. Great Britain enforced the first general income tax in 1799 to help finance their war against Napoleonic France. This tax was also scaled according to income, much like the income taxes levied in most modern systems.
The dispute between the American colonists and the English crown that eventually led to the American Revolution is partially attributed to disputes concerning fair taxation. The colonist's main grievance with the tax policy was distilled into a simple phrase, "No taxation without representation." While the colonists were forced to pay taxes to England, including hefty duties on staples like tea and stamps, they did not receive any direct representation in Parliament or in the monarch's court108.
2. The basic principles of taxation by Smith
A good tax system must fulfill certain principles if it is to raise adequate revenue and fulfill certain social objectives. Adam Smith had explained four principles of taxation which he thought a good tax must fulfill.
108 Association of Municipal Assessors of New Jersey: "A Brief History of Property Tax." Richard Henry Carlson. September 2004.
These four principles are of:
1. Equality,
2. Certainty,
3. Convenience,
4. Economy.
These are still regarded as characteristics of a good tax system.
In proposing the above mentioned canons of taxation, he was guided only by the sole objective that Government should be able to raise sufficient revenue to discharge its limited functions of providing for defence, maintaining law and order, and, public utility services.
1. Principle of Equality:
The first principle of a good tax system emphasised by Adam Smith is of equality. According to the canon of equality, every person should pay to the Government according to his ability to pay, that is in proportion of the income or revenue he et jove onder the protection of the State.
Thus under the tax system based on equality principle the richer persons in the society will pay more than the poor. On the basis of this canon of equality or ability to pay Adam Smith argued that taxes should be proportional to income, that is, everybody should pay the same rate or percentage of his income as tax.
2. Principle of Certainty:
Another important principle of a good tax system on which Adam Smith laid a good deal of stress is the canon of certainty. To quote Adam Smith, 'The tax which each individual is bound to pay ought to be certain and not arbitrary.
The time of payment, the manner of payment, the quantity to be paid ought all to be clear and plain to the contributor and to every other person. A successful function of an economy requires that the people, especially business class, must be certain about the sum of tax that they have to pay on their income from work or investment109.
3. Principle of Convenience:
According to the third canon of Adam Smith, the sum, time and/manner of payment of a tax should not only be certain but the time and manner of its payment should also be convenient to the contributor. If land revenue is collected at the time of harvest, it will be convenient since at this time farmers reap their crop and obtain income.
4. Principle of Economy:
The Government has to spend money on collecting taxes levied by it- Since collection costs of taxes add nothing to the national product, they should be minimized as far as possible. If the collection costs of a tax are more than the total revenue yielded by it, it is not worthwhile to levy it110.
3. The modern principles of taxation
109 Your Article Library. Top 4 Principles or Canons of a Good Tax System
http://www.yourarticlelibrary.com/economics/taxation/top-4-principles-or-canons-of-a-good-tax-system/38120/
110 Musonda Kabinga, BA; reviewed by Dr. Jo rg Alt SJ, MA, BD; Emmanuel Tendet Kiprotich, BA Project "Tax Justice & Poverty" Principles of Taxation.
2. The rational combination of direct and indirect taxes, which implies the utilization of various types of taxes, taking into consideration both the wealth and the income of the taxpayer. In periods of economic crisis it is better to have many sources of budget revenue with a relatively low rate and a large taxation basis then to have 1-2 types of income with high deduction rates.
3. The universalization of taxation which implies equivalent efficiency requirements to all payers and an equivalent approach to the deduction of the tax amount irrespective of the income source, type of activity, or economic sector. It is not acceptable to introduce additional taxes, increased and differentiated rates, or tax allowances for different types of ownership, organizational or juridical structure of the entity, citizenship of natural persons or other factors. In addition, taxes should not be established or applied on basis of political, economic, and ethnic factors, or other criteria of this type.
4. One-time taxation implies that one object can only be taxed once through one tax type for a specific period of time indicated in the law.
5. The scientific approach for the determination of the exact tax rate, which implies setting the deduction rate at a level that would allow the subject to have an income necessary for normal development. The magnitude of the tax burden should allow the normal functioning of the taxpayer after paying the tax amount. It is not acceptable to set the tax rates on basis of short-term interests of insuring state revenues and to the detriment of economic development or to the interests of the taxpayer.
Stability, or the endurance of taxation for a long period of time and the simplicity of deducting the payment. Tax rates should be determined by law and should not be revised frequently111.
Conclusion
The theme of " Basic principles of taxation " is very interesting and important to consider.
Taxation is cardinal in financing development undertaking. Revenue raised through taxation is more sustainable than reliance on borrowing. However, in order to raise sufficient revenue, there is need to have an effective tax system which should be developed by taking into account the discussed principles. These principles exist from the time of Adam Smith, do not lose their relevance to the present.
Использованные источники:
1. Association of Municipal Assessors of New Jersey: "A Brief History of Property Tax." Richard Henry Carlson. September 2004.
2. Your Article Library. Top 4 Principles or Canons of a Good Tax System http://www.yourarticlelibrary.com/economics/taxation/top-4-principles-or-canons-of-a-good-tax-system/38120/
3. Musonda Kabinga, BA; reviewed by Dr. Jo rg Alt SJ, MA, BD; Emmanuel
111 MBA STUDY MATERIALS. Modern Principles of Taxation. http://www.mbaknol.com/business-taxation/modern-principles-of-taxation/
Tendet Kiprotich, BA Project "Tax Justice & Poverty" Principles of Taxation. 4. MBA STUDY MATERIALS. Modern Principles of Taxation. http://www.mbaknol.com/business-taxation/modern-principles-of-taxation/
658.87
Пермякова Д. В.
Хеллат А.А.
4 курс
Абдураимова Э. Д., к. э.н. научный руководитель, ст. преподаватель кафедра бухгалтерского учета, анализа и аудита ГБОУВО РК «Крымский инженерно-педагогический университет»
Россия, г. Симферополь КОНТРОЛЬ ПРИ ПЛАНИРОВАНИИ ПРОДАЖ
Permyakova D.
Khellat A.
SALES PLANNING CONTROL
Аннотация. В данной работе раскрывается роль контроля планирования продаж. Рассмотрены основные показатели, по которым может осуществляться контроль. Выделены условия эффективности контроля при планировании продаж и их влияние на финансовое состояние предприятия.
Ключевые понятия: контроль, планирование продаж, эффективность контроля, управление продажами, контроль при планировании продаж.
Annotation. In this paper the role of monitoring sales planning is explores. The main indicators of control is monitored. The terms of monitoring the effectiveness of the planning of sales and their effect on the financial condition of the enterprise are obtained.
Key concepts: control, sales planning, the effectiveness of control, sales management, sales control at planning.
Планирование продаж - неотъемлемый этап экономического функционирования организации, без которого в современных рыночных отношениях нет возможности разработать правильную политику реализации товаров, а значит, достичь желаемого роста финансов предприятия. Все, без исключения, участки деятельности субъекта должны подвергаться контролю.
Осуществление контроля при планировании продаж необходимо с целью своевременно выявить отклонения, установить факторы, которые влияют на появление отклонений, и рабочих, отвечающих за данный этап работы.
Актуальность такого инструмента, как план продаж, в разрезе управления фирмой трудно переоценить. Потому что именно планирование объема продаж дает возможность построить планы производства, закупок, трудовых и других ресурсов на основе предполагаемых доходов от продаж.
